45-26-141.09
Section 45-26-141.09 Exemptions from fire protection fee. The following are exempt from the fire protection fee levied by this part: (1) A dwelling or commercial building which is owned by the federal government, or the state, a county, or a municipality. (2) A commercial building used or to be used for religious, educational, or charitable purposes. (3) A dwelling where the owner is currently exempt from paying all ad valorem taxes based on the age, income, or disability of the owner. (Act 95-393, p. 800, §10.)...
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45-19-141.09
Section 45-19-141.09 Exemptions from fire protection fee. The following are exempt from the fire protection fee levied by this part: (1) A dwelling, business, or building which is owned by the federal government, or the state, a county, or a municipality. (2) A building used or to be used for religious, educational, or charitable purposes. (3) A dwelling where the owner is currently exempt from paying all ad valorem taxes or registration fees for manufactured homes based on the age, income, or disability of the owner. (Act 2003-367, p. 1035, §10.)...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the 1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding, however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value, according to the records of the tax assessor pertaining to state and county ad valorem taxation for the fiscal or ad valorem tax year of the...
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45-42-140.02
Section 45-42-140.02 Fire protection service fee - Levy; definitions; exemptions. (a) There is levied on the owner of each dwelling and business located in those portions of Limestone County located outside the corporate boundaries of any municipality having a municipal fire department a fire protection service fee of two dollars fifty cents ($2.50) monthly on each dwelling and five dollars ($5) monthly on each business to be collected annually. (b) For the purposes of this article a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing, (i) such a building, structure, or improvement assessed, for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (ii) a duplex or an apartment building, and (iii) any mobile home or house...
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45-19-141.02
Section 45-19-141.02 Definitions. As used in this part, the following words and phrases shall have the following meanings: (1) ASSOCIATION. The Coosa County Association of Volunteer Fire Departments. (2) AUTHORIZING AMENDMENT. Amendment No. 724 of the Constitution of Alabama of 1901, as amended, proposed by Act No. 2002-144 enacted at the 2002 Regular Session of the Legislature and ratified in the 2002 General Election. (3) BUSINESS. A commercial or industrial establishment such as a store or factory, including any endeavor engaged in the buying or selling of commodities or services or involving a trade or the patronage of customers. (4) CODE. The Code of Alabama 1975, as amended. (5) COMMISSION. The Coosa County Commission or other governing body of the county. (6) COUNTY. Coosa County. (7) DEPARTMENT. Any volunteer fire department with which the Coosa County Association of Volunteer Fire Departments may enter into agreements with respect to providing fire protection, fire prevention,...
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45-26-141.02
Section 45-26-141.02 Definitions. As used in this part, the following words and phrases shall have the following meanings: (1) ASSOCIATION. The Elmore County Firefighters Association. (2) AUTHORIZING AMENDMENT. Amendment No. 567 of the Constitution of Alabama of 1901, as amended, proposed by Act No. 94-483 enacted at the 1994 Regular Session of the Legislature and ratified in the November 1994 General Election. (3) CODE. The Code of Alabama 1975, as amended. (4) COMMERCIAL BUILDING. Any building that contains one or more separate business enterprises that purchase and display a business license applicable to the business enterprise. In the case of a commercial building with more than one business located in a building, a separate fee shall be assessed on the building for each business located in the building, but in no case shall a fee be assessed more than one time on the same space. (5) COMMISSION. The Elmore County Commission or other governing body of the county. (6) COUNTY. Elmore...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There is levied on the owner of each dwelling and commercial building located in Coffee County a fire protection and emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings including, but not limited to: (1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Residential property used to generate rental income. (4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) A building, structure, or other...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There is levied on the owner of each dwelling and commercial building located in those portions of Houston County located outside the corporate boundaries of the City of Dothan a fire protection service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to, (1) such a building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (2) a duplex or an apartment building, (3) residential property used to generate rental income, and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any such building,...
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a) The expenses of establishing and maintaining a district shall be paid for by the proceeds of a fire protection fee which shall be levied and collected in an amount sufficient to pay the expense. One percent of the fee shall be appropriated to fund the Geneva County office of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon each dwelling and commercial building served by the system. The term commercial building shall not apply to any utility distribution or transmission poles or towers or utility substations. The fee shall be collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. The property owner would be provided the same rights in this situation as he or she...
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45-23-141.02
Section 45-23-141.02 Fee - Levy. (a) There is levied on the owner of each dwelling and commercial building in Dale County, excluding the corporate limits of the City of Ozark, a fire protection emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this part a "dwelling" shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to: (1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class III" single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Residential property used to generate rental income. (4) Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any buildings, structure, or other improvement shall...
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